9911796707
TMI Blog1972 (1) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... x is whether, " on the facts and in the circumstances of the case, the Tribunal was correct in holding that the order under section 154 of the Income-tax Act, 1961, was null and void for the assessment year 1957-58 ? " The assessment against Ram Dayal Varma, assessee, was made under the provisions of the Indian Income-tax Act, 1922, and was completed on 23rd March, 1962. The Income-tax Officer, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to consider the merits of the assessee's claim. At the instance of the Commissioner of Income-tax the question stated above has been referred to us. Proceedings under section 154 of the Income-tax Act, 1961, can normally be taken in respect of the assessments made after the enforcement of the Income-tax Act, 1961. According to section 297(2)(a) of the said Act where the return of incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the order passed under section 35(1) rectifying the assessment would be an order altering the assessment order made in proceedings for the original assessment. Hence, so long as the assessment proceedings were covered by the exception contained in section 297(2)(a) of the 1961 Act, no order modifying an assessment made under the provisions of the 1922 Act could be made under section 154 of the 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer had authority to pass the order he did. Mere mention of a wrong provision of law would not make the order null and void. The proceedings, by virtue of section 297(2)(a), had to be governed by the provisions of the 1922 Act and by disregarding the provisions of the 1961 Act. The provisions of section 35 of the 1922 Act, when compared with the provisions of the 1961 Act, do not disclose any mate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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